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    <title>Amendment of Section 80L</title>
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    <description>The amendment rephrases the provision to apply to assessees who are individuals, Hindu undivided families, or associations of persons/bodies of individuals consisting only of husband and wife under a community property regime, and inserts a new clause treating interest on deposits with a co operative society, made by a member of the society (excluding the cooperative society in the earlier clause), as income within the provision; minor textual changes in prior clauses enable inclusion of the new item.</description>
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      <description>The amendment rephrases the provision to apply to assessees who are individuals, Hindu undivided families, or associations of persons/bodies of individuals consisting only of husband and wife under a community property regime, and inserts a new clause treating interest on deposits with a co operative society, made by a member of the society (excluding the cooperative society in the earlier clause), as income within the provision; minor textual changes in prior clauses enable inclusion of the new item.</description>
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